عنوان فارسی مقاله: کیفیت گزارشگری مالی
عنوان انگلیسی مقاله:
بخشی از مقاله
Accounting choices: Cash flow classification
Presentation choices permitted in IAS 7, “Statement of Cash Flows,” offer flexibility in classification of certain items on the cash flow statement that is not available under US GAAP.
This flexibility can significantly change the results in the operating section of the cash flow statement.
IAS 7, Paragraphs 33: “Interest paid and interest and dividends received are usually classified as operating cash flows for a financial institution. However, there is no consensus on the classification of these cash flows for other entities. Interest paid and interest and dividends received may be classified as operating cash flows because they enter into the determination of profit or loss. Alternatively, interest paid and interest and dividends received may be classified as financing cash flows and investing cash flows respectively, because they are costs of obtaining financial resources or returns on investments. [Emphasis added.] IAS 7, Paragraph 34: “Dividends paid may be classified as a financing cash flow because they are a cost of obtaining financial resources. Alternatively, dividends paid may be classified as a component of cash flows from operating activities in order to assist users to determine the ability of an entity to pay dividends out of operating cash flows. [Emphasis added.]
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